Ranking dos municípios do sudoeste do Paraná na persspectiva dos índices economicos e financeiros

Abstract

Contemplating a perfect way of meeting social demands, a public administration must establish mechanisms that demonstrate to society its capacity to pursue the defined objectives and generate results. Based on this function, the purpose of this study is to assess the economic and financial performance of municipalities in the Southwest of Paraná in the period between 2017 and 2020, which comprises the last term of municipal management, through the construction of a ranking of budget analysis and adapted from the Financial Yearbook of Portuguese Municipalities. The indicators used for evaluation were taken from the financial yearbook of Portuguese municipalities, a study that annually assesses the economic and financial performance of municipalities in Portugal. The data used to calculate the indicators were extracted from the balance sheets of the city halls published in the Accounting and Tax Information Sistema de Informações Contábeis e Fiscais do Setor Público Brasileiro (SICONFI). The ranking proposal was based on eleven indicators that identified the economic-financial performance of the region's municipalities, the categorization by number of inhabitants segregated the municipalities into large, medium and small. The results of the study showed that small municipalities were positive highlights in the period analyzed, occupying the 22 first positions in the ranking. As for the classification, the first place in the ranking of the municipality of Cruzeiro do Iguaçu, and the last position was occupied by the municipality of Pinhal de São Bento. This study enabled the development of an instrument for public assessment, and evaluation of the performance of public management.